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dc.contributor.advisor杜兴强
dc.contributor.author程嵩
dc.date.accessioned2016-02-14T02:46:21Z
dc.date.available2016-02-14T02:46:21Z
dc.date.issued2009-09-27 17:21:11.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28647
dc.description.abstract证券市场对盈余信息披露的反应可以在一定程度上揭示证券市场的有效性。在一个有效市场里,会计信息的披露会对股票市场的股票价格和交易量产生显著的影响。作为有效证券市场的重要组成部分,围绕一个设计良好的会计准则建立起来的财务会计信息系统可以大大减轻信息市场的无效率,在向资本市场传导信息的过程中起着举足轻重的作用。 为促进资源的配置效率,2007年中国实施的新会计准则主要试图从两大方面改进这个信息系统:引入公允价值概念以增强会计信息的相关性;减少酌定性行为以增强会计信息的一贯性和可比性。但是其实际成效还有待检验。 运用国际规范的证券交易量和价格研究方法,本研究从交易量反应和价格反应两个角度对比检验了...
dc.description.abstractTo some extent, the capital market responses to information disclosure assist in revealing the efficiency of capital market. In an efficient market, the arrivals of new accounting information have significant influence on the stocks’ price and trading volume. As an important part of an efficient market, a financial accounting information system based on well-designed accounting standards will alle...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=20684&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=23463
dc.subject新准则
dc.subject信息含量
dc.subject市场反应
dc.subjectNew CAS(China Accounting Standards)
dc.subjectInformation Content
dc.subjectMarket
dc.title新、旧会计准则下半年报盈余信息含量比较的实证研究
dc.title.alternativeAn Empirical Study for Differences in the Information Content of Interim Earnings Announcements, Comparing the New and Old CAS
dc.typethesis
dc.date.replied2009-06-03
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:17520061151193


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